Support Test

AAA

DEFINITION of 'Support Test'

One of five tests that must be passed in order to claim someone as a dependent. The Support Test mandates that the taxpayer must have provided more than half of the prospective dependent's living expenses during the year. Living expenses include meals, lodging, clothing and medical care and anything else that a parent would normally provide for a child or other dependent.

INVESTOPEDIA EXPLAINS 'Support Test'

The Support Test is closely related to the Relationship and Residence Tests, but the prospective dependent does not have to live with the taxpayer in order to pass this test. The Support Test is perhaps the most direct measure of whether a taxpayer should be able to claim someone as a dependent. After all, if the person is not financially dependent upon the taxpayer, then why should the taxpayer be able to claim his or her as a dependent?

RELATED TERMS
  1. Member Of Household Test

    A test that can be administered to a prospective dependent in ...
  2. Relationship Test

    One of several tests that a person must pass in order to be claimed ...
  3. Head Of Household

    A status held by the person in a household who is running the ...
  4. Dependent

    An individual whom a taxpayer can claim for credits and/or exemptions. ...
  5. IRS Publication 972: Child Tax ...

    A document published by the Internal Revenue Service (IRS) that ...
  6. Dependent Care Credit

    A nonrefundable tax credit offered to taxpayers who pay out-of-pocket ...
Related Articles
  1. Why Some Kids Never Leave The Nest
    Budgeting

    Why Some Kids Never Leave The Nest

  2. 5 Ways To Fund A College Education
    Savings

    5 Ways To Fund A College Education

  3. Taxing Times For Divorced Parents
    Taxes

    Taxing Times For Divorced Parents

  4. Don't Forget The Kids: Save For Their ...
    Savings

    Don't Forget The Kids: Save For Their ...

comments powered by Disqus
Hot Definitions
  1. Takeover

    A corporate action where an acquiring company makes a bid for an acquiree. If the target company is publicly traded, the ...
  2. Harvest Strategy

    A strategy in which investment in a particular line of business is reduced or eliminated because the revenue brought in by ...
  3. Stop-Limit Order

    An order placed with a broker that combines the features of stop order with those of a limit order. A stop-limit order will ...
  4. Pareto Principle

    A principle, named after economist Vilfredo Pareto, that specifies an unequal relationship between inputs and outputs. The ...
  5. Pareto Principle

    A principle, named after economist Vilfredo Pareto, that specifies an unequal relationship between inputs and outputs. The ...
  6. Budget Deficit

    A status of financial health in which expenditures exceed revenue. The term "budget deficit" is most commonly used to refer ...
Trading Center